-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 Fm+h1s5f6VDe9RfS4iucZl2qO50PLIGWLOA/js2cVhSA/9PdJTWgsnpKPmpSZS7t
 QLGZwz/GbIMHBfGvbezxjg==

<SEC-DOCUMENT>0000000000-05-041388.txt : 20060531
<SEC-HEADER>0000000000-05-041388.hdr.sgml : 20060531
<ACCEPTANCE-DATETIME>20050810180445
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-041388
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050810

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			RENTECH INC /CO/
		CENTRAL INDEX KEY:			0000868725
		STANDARD INDUSTRIAL CLASSIFICATION:	PAINTS, VARNISHES, LACQUERS, ENAMELS & ALLIED PRODUCTS [2851]
		IRS NUMBER:				840957421
		STATE OF INCORPORATION:			CO
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		1331 17TH STREET SUITE 720
		CITY:			DENVER
		STATE:			CO
		ZIP:			80202-1566
		BUSINESS PHONE:		3032988008
PUBLIC REFERENCE ACCESSION NUMBER:		0001193125-04-210276
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 7010

      August 2, 2005


Mr. Geoffrey S. Flagg
Chief Financial Officer
Rentech, Inc.
1331 17th Street, Suite 720
Denver, Colorado 80202-1557


      RE:	Form 10-K for the Fiscal Year Ended September 30, 2004
           		Forms 10-Q for the Fiscal Quarters Ended
December
31, 2004 and
                  March 31, 2005
             	File No. 0-19260


Dear Mr. Flagg:

      We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

      If you have any further questions regarding our review of
your
filings, please direct them to Gus Rodriguez, Staff Accountant, at
(202) 551-3752 or, in his absence, to Scott Watkinson at (202)
551-
3741.


							Sincerely,


							Rufus Decker
							Accounting Branch Chief
??

??

??

??


UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

         DIVISION OF
CORPORATION FINANCE


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----